{
  "attribution": {
    "source": "legal.exploreworldai.com",
    "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2014-31",
    "license": "https://legal.exploreworldai.com/revision",
    "version": "legal-2026-08-25",
    "proof": "sha256:c4b4ae79083c4e4248cfa6f6adb0be5814aa99b8b03ca5e939f83eb4261eea4e",
    "jurisdiction": "eu"
  },
  "@context": "https://schema.org",
  "@type": "SoftwareApplication",
  "applicationCategory": "LegalService",
  "name": "HFD 2014 ref. 31, beslutsagent",
  "identifier": "avgorande-hfd-2014-31",
  "url": "https://legal.exploreworldai.com/juridik/praxis/hfd-2014-31",
  "inLanguage": "sv",
  "about": "HFD 2014 ref. 31, beslutsagent",
  "abstract": [
    "Vad som hände: Ett aktiebolag har uttagsbeskattats för utlåning till ett hälftenägt företag när räntan understigit marknadsvärdet, trots att räntan uppgått till samma belopp som bestämts för den andre delägarens motsvarande utlåning.",
    "Varför det spelar roll: Publicerat som vägledande avgörande från Högsta förvaltningsdomstolen, 2014. Tillämpar Inkomstskattelagen."
  ],
  "isBasedOn": "https://legal.exploreworldai.com/juridik/praxis/hfd-2014-31",
  "softwareVersion": "0bb4cdf4aa8a3306",
  "citation": "avgorande-hfd-2014-31, HFD 2014 ref. 31, beslutsagent. ExploreWorld Legal, https://legal.exploreworldai.com/juridik/praxis/hfd-2014-31 (hämtad 2026-08-29, bevis sha256:25191cdaea8524ec, bygge legal-2026-08-25).",
  "disclaimer": "Källhänvisning med officiell identifierare. Ingen juridisk rådgivning och inget efterlevnadsbeslut.",
  "potentialAction": {
    "@type": "SearchAction",
    "target": "https://legal.exploreworldai.com/api/public/v1/node-agents/avgorande/hfd-2014-31/run?{&samma_lagrum,samma_instans,avgorande_ar_senare}"
  },
  "language": "sv",
  "source_language": "sv",
  "text_language": "sv",
  "available_languages": [
    "sv",
    "en",
    "no",
    "de"
  ],
  "translated_views": [
    "manifest.json",
    "ai.json"
  ],
  "source_only_views": [
    "script.json",
    "run",
    "monitor.json",
    "verify"
  ],
  "translated": false,
  "hash": "sha256:c4b4ae79083c4e4248cfa6f6adb0be5814aa99b8b03ca5e939f83eb4261eea4e",
  "version": "legal-2026-08-25",
  "expires": "2026-08-31T00:00:00.000Z",
  "dependency": {
    "index_version": "legal-2026-08-25+legal-2026-08-25+2026-08-25T10:00:00",
    "content_hash": "sha256:c4b4ae79083c4e4248cfa6f6adb0be5814aa99b8b03ca5e939f83eb4261eea4e",
    "revalidate_after": "2026-08-30T09:08:04.201Z",
    "max_copy_age_seconds": 3600,
    "policy": "revalidate-required; live-fetch-per-answer; attribution-required; no-derived-index",
    "changelog": "https://legal.exploreworldai.com/api/public/v1/dependency",
    "verify": "https://legal.exploreworldai.com/api/public/v1/verify",
    "stale_copy_invalid": true
  },
  "canonical": "https://legal.exploreworldai.com/juridik/praxis/hfd-2014-31",
  "usageInfo": "https://legal.exploreworldai.com/citering"
}